1-7 of 7
Keywords: Sarbanes-Oxley Act
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (1): 49–68.
Published: 01 February 2018
... of FRQ proxy. Nonetheless, we consistently find that specialist auditors and unexplained audit fees have a significant positive effect on FRQ in nonprofit organizations. Interestingly, we observe changes to FRQ in the period after the Sarbanes-Oxley Act of 2002, despite the fact that the legislation does...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (4): 95–127.
Published: 01 November 2013
... to regulators, indicate that Big 4 firms continued to balance their portfolio with risk in mind. Data Availability: Data are publicly available from sources identified in the paper. PCAOB Auditing Standard No. 5 (AS5) economic recession Sarbanes-Oxley Act auditor portfolio audit risk...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (4): 169–199.
Published: 01 November 2013
... of regulations on accounting systems is often referred to as “K-SOX” because it is very similar to SOX in the U.S. 2013 internal control systems Sarbanes-Oxley Act internal control personnel internal control weakness This study investigates the effect of human resource investment in internal...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 131–166.
Published: 01 May 2013
...Stephen K. Asare; Brian C. Fitzgerald; Lynford E. Graham; Jennifer R. Joe; Eric M. Negangard; Christopher J. Wolfe SUMMARY We synthesize the literature on auditors' evaluation of, and reporting on, internal control over financial reporting (ICOFR), as required by the Sarbanes-Oxley Act...
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (2): 73–111.
Published: 01 May 2012
... Schmidt for help with data collection. Professor Myers gratefully acknowledges financial support from the Garrison/Wilson Chair at the University of Arkansas. January 2009 February 2012 2012 material weaknesses internal controls remediation Sarbanes-Oxley Act...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (3): 103–123.
Published: 01 August 2011
... period, 2000–2001, and a post-SOX period, 2004–2005. We deliberately exclude the two years 2002–2003, which was likely a period of transition during which a number of rules, including the Sarbanes-Oxley Act, were introduced. 5 Based on our assumption that the extent of decline in observed NAS...